https://www.taxtmi.com/caselaws?id=3635 An inverter charger card used in a solar lantern was treated as eligible for exemption under Notification No. 5/99-C.E. because the notification covered solar voltaic modules, solar power generating systems and solar lanterns. Technical certification showed that the card performed the essential function of generating the required power for the lantern, so it was regarded as part of the exempt solar power generating system. On that basis, the exemption was allowed and the demand and penalty did not survive. en-us Mon, 15 Oct 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3635 An inverter charger card used in a solar lantern was treated as eligible for exemption under Notification No. 5/99-C.E. because the notification covered solar voltaic modules, solar power generating systems and solar lanterns. Technical certification showed that the card performed the essential function of generating the required power for the lantern, so it was regarded as part of the exempt solar power generating system. On that basis, the exemption was allowed and the demand and penalty did not survive. Case-Laws Central Excise Mon, 15 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3635